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MALPASS v. DEPARTMENT OF TREASURY

Docket Nos. 144430, 144431, 144432, 145367, 145368, 145369, 145370. (Calendar Nos. 1, 6).

833 N.W.2d 272 (2013)

494 Mich. 237

MALPASS v. DEPARTMENT OF TREASURY. Wheeler Estate v. Department of Treasury. Huzella v. Department of Treasury. Wright v. Department of Treasury. Wheeler v. Department of Treasury.

Supreme Court of Michigan.

Decided June 24, 2013.

Attorney(s) appearing for the Case

Warner, Norcross & Judd, LLP (by Jason L. Byrne , Stephen R. Kretschman , and Nicole L. Mazzocco ), for Tad and Brenda L. Malpass , Tracy and Brenda K. Malpass , and Fred and Brenda Malpass.

Honigman, Miller, Schwartz & Cohn, LLP (by June Summers Haas and John D. Pirich ), for the estate of Thomas M. Wheeler, Nicholas and Lisa J. Huzella, Patrick and Michaelon Wright, and Thomas R. and Patsy Wheeler.

Bill Schuette , Attorney General, B. Eric Restuccia , Deputy Solicitor General, Richard A. Bandstra , Chief Legal Counsel, and Kevin T. Smith , Assistant Attorney General, for the people.

Marjorie B. Gell for the State Bar of Michigan Taxation Section.

VIVIANO, J.

In these consolidated cases, we address the application of Michigan's statutory apportionment formula for individuals with flow-through business income under the Michigan Income Tax Act (ITA).1 In both cases, the individual taxpayers received income from in-state and out-of-state, flow-through businesses. The Michigan Department of Treasury (Department) refused the taxpayers' attempts to combine the flow-through income from...

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